Finance Act 2012

Chapter 5

Corporation Tax

Amendment of section 486C (relief from tax for certain start-up companies) of Principal Act.

45.— Section 486C of the Principal Act is amended in subsection (2)(a) by substituting “at any time in the period beginning on 1 January 2009 and ending on 31 December 2014” for “2009, 2010 or 2011”.